受托责任学派和决策有用学派是本世纪七十年代形成的西方会计目标理论的两个具有代表性的学派。这两个学派都以会计目标作为会计理论研究的起点。用演绎法推导出本学派的理论体系，但二者目标不同：受托责任学派认为会计的目标是反映受托经济责任及其履行情况，强调会计报表所 The school of accountability and the school of decision-making are the two representative schools of western accounting goal theory formed in the seventies of this century. Both schools use accounting goals as a starting point for the study of accounting theory. Deducted by the deduction of the theoretical system of the school, but the two goals are different: the fiduciary responsibility school believes that the accounting objective is to reflect the fiduciary economic responsibility and its implementation, emphasizing the accounting statements